Evaluation of accounting practices of dairy cattle farm facilities keeping accounting record in Antalya

Biological characteristics of living things such as birth, growth and reproduction enable them to be distinguished from other living things. For this reason, the accounting system that deals with biological assets should be different from other asset businesses. While keeping their accounting records, businesses use the standards issued by the Public Oversight, Accounting and Auditing Standards Authority to ensure uniformity in practice according to their fields of activity. The guide that shows under which conditions and in which order agricultural activities will be held in accounting is standard number 41 from Turkish Accounting Standards. The scope of the standard is determined by the capitalization of living assets and their products, their valuation at the end of the year, the accounting of government transfers to living assets and their presentation in the annual reports. Therefore, in this study, the accounting of living assets and products by the agricultural company and the agricultural enterprise that does not benefit from the small farmer exemption are discussed. In this study, a case study was conducted for the analysis method. In this framework, the accounting records taken from the selected businesses were presented in tables and their compatibility with each other was evaluated. In the results of working; Although the main accounts and cost accounts used by the enterprises are the same, sub-account differences have been observed.